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Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018

The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.

The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At  Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative

Abstract The purpose of this study was to obtain an overview of the tax planning model through the calculation of corporate income tax at the Bandung City Government Employee Cooperative in accordance with the Law of the Republic of Indonesia Number 36 of 2008. The method used in this research is a case study research method with data analysis systematically. descriptive with a qualitative approach. The results of this study tax planning has not been carried out on cooperatives in determining tax estimates. The calculation of corporate income tax on cooperatives in the details of income and expenses must still be adjusted to the Law of the Republic of Indonesia Number 36 of 2008, because there are differences in the recognition of income and expenses that will affect the estimated tax payable to cooperatives. Tax planning is described through fiscal reconciliation consisting of positive corrections and negative corrections adjusted for income and expenses on cooperatives to determine the estimated income tax payable in accordance with the Law of the Republic of Indonesia Number 36 of 2008.   Keywords: Tax, Fiscal   Abstrak           Penelitian ini adalah untuk mendapatkan gambaran model perencanaan pajak melalui perhitungan pajak penghasilan badan pada Koperasi Pegawai Pemerintah Kota Bandung yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Metode yang digunakan dalam penelitian ini adalah metode penelitian studi kasus dengan analisis data secara deskriptif dengan pendekatan kualitatif. Hasil penelitian ini perencanaan pajak belum dilakukan pada koperasi dalam menentukan taksiran pajak. Perhitungan pajak penghasilan badan pada koperasi pada rincian pendapatan dan beban masih harus disesuaikan dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, karena terdapat perbedaan pengakuan pendapatan dan beban yang akan berpengaruh pada taksiran pajak yang terutang pada koperasi. Perencanaan pajak digambarkan melalui rekonsiliasi fiskal terdiri dari koreksi positif dan koreksi negatif yang disesuaikan dengan pendapatan dan beban pada koperasi untuk menentukan taksiran pajak penghasilan terutang yang sesuai dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008.   Kata kunci: Pajak, Fiskal